Abstract

This study aims to examine the disclosure of sharia Islamic banks in
Indonesia. With the independent variable is the size of the supervisory board of
sharia, cross membership of the sharia supervisory board, sharia supervisory
board member with expertise in accounting, banking, economics, and finance on
the disclosure of zakat, the disclosure report of the supervisory board of sharia
and sharia supervisory board disclosures in the annual reports of Islamic banks.
The population in this study is the entire Islamic banks in Indonesia in
2011, 2012, and 2013. The content analysis method was used to measure the
disclosure of zakat, the disclosure report sharia supervisory board, and disclosure
of sharia supervisory board. The number of banks research sample totaled 33. In
order to obtain research data for 33 samples of data. The analysis technique used
is a multiple regression analysis.
The analysis showed that the disclosure of zakat is significantly affected by
the size of the sharia supervisory board, cross memberships of the sharia
supervisory board, and sharia supervisory board expertise in accounting /
economics / banking / finance. Disclosure of Shariah supervisory board report
significantly influenced by sharia supervisory board expertise in accounting /
economics / banking / finance. While disclosure of sharia supervisory board
significantly influenced by cross-membership of sharia supervisory board